News

AAR : Resuscitation of river for Irrigation & Waterways Directorate, exempt from GST
West Bengal AAR holds that applicant’s service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is.....

AAR: ‘Waste management service’ supply to Municipal Corporation, exempt; TDS provisions consequently inapplicable
West Bengal AAR holds that providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (HMC) is exempt.....

AAR : Exempts up-gradation & related service provided to West Bengal Fisheries Corporation Ltd.
West Bengal AAR holds that up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is.....

AAR : Denies ITC on 'motor-vehicles' purchased for providing 'rent-a-cab' service to Postal Dept.
West Bengal AAR holds that GST paid on purchase of motor vehicles for supplying 'rent-a-cab' service is not admissible for.....

HC : Directs Revenue to accept TRAN-2 by opening portal/ manually
Rajasthan HC directs Revenue to provisionally entertain GST TRAN-2 and other returns of the petitioner either by way of opening.....

HC : Disposes writ pursuant to Revenue’s unconditional apology for disobedience of Court’s order
Gujarat HC disposes writ pursuant to unconditional apology tendered by Revenue for disobedience of Court's directions for release of attachment.....

HC : Grants interim relief in writ challenging pre-condition of tax payment for filing return
Gujarat HC allows petitioner to file manual returns in Form GSTR-3B for the months November, 2017 onwards noting petitioner’s plea.....

HC : Quashes confiscation order alleging bill trading without considering assessee's objection, tax/penalty quantification
HC sets aside confiscation of goods and vehicle by Revenue in Form GST VIG- 10 u/s 130(1), (2) and 122.....

HC : TRAN 1 rejection and Rule 117(1) prescribing filing time-limit challenged before Delhi HC
Delhi HC issues notice in a petition challenging rejection of transition of credit through TRAN 1 u/s 140(3) of CGST.....

HC : Dismisses writ challenging FIR registered under IPC for bogus firms/e-way bills
HC dismisses assessee’s writ challenging lodging of first information report (FIR) under Indian Penal Code (IPC) by taking recourse to provisions.....
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HC : Quashes Govt.'s amended proposal for setting up Appellate Tribunal at Allahabad
Allahabad HC quashes the amended proposal (dated March 15, 2019) for constituting the GST Tribunal at Prayagraj (Allahabad), directs acting.....

Litigation Tracker : Delhi HC admits writ challenging levy on advances received by service's supplier & credit non-availability
Delhi HC admits writ petition for reading down provisions of Section 12(2) and Section 13(2)(a) of CGST Act, 2017 r/w Notification.....

NAA : Upholds flat-buyer’s profiteering claim against developer for not passing additional ITC benefit
NAA upholds case of profiteering against Respondent-Developer for not passing additional benefit of ITC to the flat buyers in his.....

Litigation Tracker : HC directs GST Council to consider tax structure on 'renewable energy devices'
Delhi HC admits writ petition filed by Indian Wind Turbine Manufacturers Association (IWTMA) for reading down Explanation in entry No......

Copy of SC order referring GST arrest matters to a 3 judge bench
SC refuses to interfere with Bombay HC order granting pre-arrest bail to Petitioner in respect of arrest ordered u/s 69.....

Litigation Tracker : Delhi HC hears challenge pertaining to ITC denial to recipient for supplier’s default
Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4).....

SC dismisses Revenue's SLP challenging Bombay HC order restricting coercive action w.r.t. arrest
SC dismisses Revenue's SLP, refuses to intervene with Bombay HC order granting interim relief and restricting coercive action in respect.....

Litigation Tracker : Delhi HC restricts coercive action against interest recovery on total liability without adjusting ITC
Delhi HC issues notice to Revenue and restricts coercive action against petitioner towards recovery of interest on total tax liability.....

AAAR : Modifies AAR, Polypropylene (PP) bags manufactured from non-woven fabric classifiable under HSN 6305
West Bengal AAAR modifies AAR order, holds that “PP Non-woven bags” manufactured from non-woven polypropylene fabrics (classified under heading 5603).....

AAAR : Modifies AAR, Works contract service to Inland Waterways Authority of India, taxable at 12%
West Bengal AAAR modifies AAR order, holds that works contract service provided to Inland Waterways Authority of India (IWAI) for construction.....